Advance Ruling

PURPOSE OF THE AUTHORITY FOR ADVANCE RULINGS (‘AAR’) FOR INCOME TAX The Authority for Advance Rulings (‘AAR’), gives a ruling to : – a Non-resident;

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E-commerce transaction

What is an E-commerce transaction E-commerce are transactions (consumer or business) of buying or selling online, through the use of computers / mobiles/ telecommunications. Electronic

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Tax Avoidance

“Tax avoidance” means arranging affairs where the main object or purpose or one of the main object or purposes of the arrangements are to obtain

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What is Treaty Shopping

WHAT IS TREATY SHOPPING? Treaty shopping refers to a “situation where a person who is not entitled to benefits of a tax treaty makes use-in

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